Statute Law (Miscellaneous Amendments) Act, 2021

Abstract

The Statute Law (Miscellaneous Amendments) Act, 2021 is an Act of the Parliament of Malawi enacted to make miscellaneous amendments to several existing written laws, principally the Taxation Act, Customs and Excise Act, and Value Added Tax Act. The Act repeals, substitutes, updates, and harmonizes numerous provisions to align tax administration procedures with the Tax Administration Act and the establishment of the Revenue Appeals Tribunal. It also provides transitional arrangements for tax appeal proceedings pending before special arbitrators, referees, or magistrates prior to the commencement of the Tribunal's operations. The amendments modernize terminology, transfer administrative powers to the Commissioner General of the Malawi Revenue Authority, streamline tax dispute resolution mechanisms, and improve consistency within Malawi's tax legislative framework.